Background:
The GST Council’s 48th meeting was held in Delhi on December 17, 2022 under the chairmanship of the Union Finance & Corporate Affairs Minister Smt. Nirmala Sitharaman. The GST Council has inter-alia made the recommended to include the supply of ‘Mentha arvenis’ under the Reverse Charge Mechanism (“RCM”).
The above-mentioned recommendation has been notified vide following notification:
Notification:
The CBIC vide Notification No. 14/2022-Central Tax (Rate), dated December 30, 2022 has issued amendments in Notification No. 4/2017-Central Tax (Rate), dated June 28, 2017 (“the Goods RCM Notification”) in order to align with recommendations of the 48th GST Council Meeting held on December 17, 2022, w.e.f. January 01, 2023, in a following manner:
|
S. No. |
Tariff item, sub-heading, heading or Chapter | Description of supply of Goods (Existing) | Description of supply of Goods (Revised) | Supplier of goods | Recipient of supply |
|
3A. |
33012400, 33012510, 33012520, 33012530, 33012540 |
Following essential oils other than those of citrus fruit namely: –
a) Of peppermint (Mentha piperita); b) Of other mints : Spearmint oil (ex-mentha spicata), Water mint-oil (ex-mentha aquatic), Horsemint oil (ex-menthasylvestries), Bergament oil (ex-mentha citrate). |
Following essential oils other than those of citrus fruit namely: –
(a) Of peppermint (Mentha piperita); (b) Of other mints : Spearmint oil (exmentha spicata), Water mint-oil (exmentha aquatic), Horsemint oil (exmentha sylvestries), Bergament oil (exmentha citrate), Mentha arvensis |
Any Unregistered Person |
Any Registered Person |
A similar notification has been passed under the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) and the Union Territory Goods and Services Tax Act, 2017 (“the UTGST Act”).
CGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009594/ENG/Notifications
IGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009598/ENG/Notifications
UTGST (Rate) Notification: https://taxinformation.cbic.gov.in/view-pdf/1009602/ENG/Notifications
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